FAC Explorer

Audit 408751

FY End
2025-12-31
Total Expended
$4.25M
Findings
5
Programs
32
Organization: Oconto County, Wisconsin (WI)
Year: 2025 Accepted: 2026-08-07
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1226091 2025-002 Material Weakness Yes L
1226092 2025-002 Material Weakness Yes L
1226093 2025-002 Material Weakness Yes L
1226094 2025-002 Material Weakness Yes L
1226095 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.778 GRANTS TO STATES FOR MEDICAID $302,071 Yes 1
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $272,095 Yes 0
10.912 ENVIRONMENTAL QUALITY INCENTIVES PROGRAM $180,198 Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $132,740 Yes 0
15.658 NATURAL RESOURCE DAMAGE ASSESSMENT AND RESTORATION $105,132 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $93,121 Yes 0
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $80,689 Yes 0
93.090 GUARDIANSHIP ASSISTANCE $41,914 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $41,000 Yes 0
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $39,159 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $29,013 Yes 0
93.658 FOSTER CARE TITLE IV-E $24,227 Yes 0
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $19,700 Yes 0
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $16,410 Yes 0
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $14,054 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $13,567 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $13,353 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $12,376 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $12,242 Yes 0
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $7,000 Yes 0
10.691 GOOD NEIGHBOR AUTHORITY $6,499 Yes 0
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $5,110 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $4,782 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $3,931 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $3,130 Yes 0
93.659 ADOPTION ASSISTANCE $2,825 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $2,630 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1,832 Yes 0
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $1,600 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $1,508 Yes 0
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $974 Yes 0
93.563 CHILD SUPPORT SERVICES $-44,335 Yes 0

Contacts

Name Title Type
MT49VJLMSDC5 Betty Bickel Auditee
9208347111 Leah Lasecki Auditor
No contacts on file

Notes to SEFA

The accompanying Schedules of Expenditures of Federal and State Awards for Oconto County, Wisconsin are presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines issued by the Wisconsin Department of Administration. The Schedules of Expenditures of Federal and State Awards include all federal and state awards of Oconto County. Because the schedules present only a selected portion of the operations of Oconto County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Oconto County.
The federal and state oversight agencies for Oconto County are as follows: Federal – U.S. Department of Commerce State – Wisconsin Department of Health Services
The Schedules of Expenditures of Federal and State Awards do not include recorded revenues of $487,521 received by Oconto County for Title 19 Medical Assistance programs. The payments are considered a contract for services between the State and Oconto County and therefore are not reported as federal or state awards.
Payments made directly to recipients and vendors by the State of Wisconsin under the FoodShare Wisconsin program on behalf of Oconto County are not included in the Schedules of Expenditures of Federal and State Awards.

Finding Details

Finding 2025-002
2025-002 Review of Claim Forms Federal Agency: U.S. Department of Health and Human Services Federal Program Names: Medicaid Cluster Assistance Listing Numbers: 93.778 Federal Award Identification Number and Year: Various Award Periods: January 1, 2025 – December 12, 2025 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the reporting of costs or activities as the basis for making payments to providers. Review of claims and expenditure reconciliations is an important control over compliance to ensure reports are properly prepared and agree with the County’s actual activity. Condition: The County did not perform review procedures over claims prior to submission or over monthly expenditure reconciliations.. Questioned Costs: None. Context: During reporting testing, it was noted that the County does not have review process in place for reporting or cash management. Cause: There was no review over the monthly claims and monthly expenditures reconciliations prior to submission. Effect: Unallowed costs could be claimed, or costs could be double claimed. Repeat Finding: Not a repeat finding. Recommendation: We recommend that there is an appropriate reviewer of each claim and expenditure reconciliation. View of Responsible Officials: There is no disagreement with the finding.